McCaughn v. Electric Storage Battery Co.

DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court holding that the tax was illegally levied, assessed, and collected on the batteries made and sold by the appellee by virtue of section 900 of the Revenue Acts of 1918 and 1921, 40 Stat. 1122, 42 Stat. 291. This section provides;

“That there shall be levied, assessed, col*716lected, and paid upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold or leased — •

“(1) Automobile trucks and automobile Wagons, (including…